State ex rel. Kemper v. Smith

13 Mo. App. 421, 1883 Mo. App. LEXIS 134
CourtMissouri Court of Appeals
DecidedMarch 13, 1883
StatusPublished
Cited by2 cases

This text of 13 Mo. App. 421 (State ex rel. Kemper v. Smith) is published on Counsel Stack Legal Research, covering Missouri Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State ex rel. Kemper v. Smith, 13 Mo. App. 421, 1883 Mo. App. LEXIS 134 (Mo. Ct. App. 1883).

Opinion

Thompson, J.,

delivered the opinion of the court.

In this case there was a judgment in rem under the law relating to the collection of delinquent and back taxes (Rev. Stats., chap. 145, Art. VI.), against thirty-nine tracts of land belonging to the defendants, in the aggregate sum of $39,109.81. The taxes on account of which the judgment was rendered, were taxes which had been laid and assessed for the drainage of the Marias Temps Clair Lake in St. Charles County. Execution was issued upon this judgment and was levied upon the lands in question. The bill of costs upon the execution, as taxed by the clerk, included, besides the fees of the officers of the court, the printer, etc., an attorney’s fee of $3,339.28, and also a collector’s commission of $1,471.04.

The provision of the statute under which this proceeding took place relating to the attorney’s fee in such a suit, is as follows: —

“And for the purpose of prosecuting suits for taxes under this act, the collector shall have power, with the approval of the county court, or in such cities, the mayor thereof, to employ such attorneys as he may deem necessary, who shall receive as fees in any suit such sum, not to exceed ten per cent of the amount of taxes actually collected and paid into the treasury, as may be agreed upon in writing, and approved by the county court, or in such cities, the [423]*423mayor thereof, before such services are rendered, which sum shall be taxed as costs in the suit and collected as other costs, and no such attorney shall receive any fee or compensation for such services, except as in this section provided.” Rev. Stats., sect. 6836. The contracts under which the attorneys of the collector rendered their services in this suit, made with the collector and approved by the county court as required by this statute, specified that they should “ receive as fees ten per cent of the amount of said back taxes actually collected and paid into the county treasury.” By another provision of the same statute, the fees allowed the collector are fixed at “ four per cent on all sums collected.” Rev. Stats., sect. 6842.

It is thus perceived that the attorneys of the collector are not entitled to any fees in proceedings under this statute except such as may accrue as commissions upon “ taxes actually collected and paid into the treasury.” It is also perceived that the law in direct terms prohibits them from receiving any fee or compensation for services except such as may accrue by way of commissions upon taxes actually collected and paid into the public revenue. It is also perceived that the collector is not entitled to anjr fees in proceedings under this statute, except a per centum on “ sums collected,.”

There is no doubt that the words “ sums collected,” as used in section 6842, mean revenue collected. It could not have been intended that the collector should be allowed a commission upon sums collected as costs in the case. Neither is there any color for the assumption that the attorneys of the collector are entitled to any commission upon the costs which may be collected in the cause. It is clear, then, that unless the proceeding result in collecting a sum of money belonging to the public revenue, neither the collector nor his attorneys can claim any costs in the cause. It is very clear, therefore, that the act of the clerk in taxing the sums above stated, as costs in favor of the collector and [424]*424his attorneys, was erroneous. It appears from the figures themselves, and also from the testimony which was heard upon the motion, that these sums were arrived at by taking the aggi’egate amount of the judgment and adding thereto the interest which would probably accrue between the date of the judgment and the date of any sale under the execution. If the sale, which took place under the execution, had realized sufficient money to pay the entire amount of the judgment for the taxes, together with the interest which had accrued thereon at the statutory rate of one per cent per month, to the date of the sale, this computation would probably have worked out very nearly the right result. But, as the collector and his attorneys are entitled to no compensation in such cases, except in the forms of commissions upon sums of revenue actually collected, there is no warrant in law for the act of the clerk in taxing their costs beforehand in the form of commissions upon the amount of the judgment and the interest expected to accrue thereon.

The land was sold at the sheriff’s sale for the aggregate amount of $2,810.05, which, the sheriff states in his return, he has applied to the payment of costs. How it has been applied, his return does not state. But it is perceived that the amount is less than the aggregate of the costs as taxed in the bill of costs on the execution, though if the amounts taxed as the costs of the collector and his attorneys are rejected from the bill, the amount is several times in excess of the remaining costs.

At the return term of the execution, T. F. McDearmon, Esq., an attorney of the court, filed the following motion to retax the costs : —

“Now comes T. E. McDearmon, attorney at law, representing land improvement bonds in the sum. of $5,500, issued by St. Charles County, Missouri, and moves the court to retax the following items of costs in the bill of costs hereto attached and made a part of this motion, in [425]*425the above entitled cause, to wit: The commissions of Henry Kemper, collector, erroneously taxed in said bill at 11,471.04 when said commissions should have been taxed at $100.23; also the commissions of C. Daudt & T. S. Cunningham, said collector’s attorneys, erroneously taxed at $3,339.28, when said commissions of said attorneys should have been taxed at $240.55.-
“ T. F. McDearmoN,
Attorney for the Land Improvement Bondholders.”

The collector, Kemper, demurred to the motion, which demurrer was overruled. The motion coming on for hearing, he put in a verbal plea to the motion, the subject of which is stated in the record. This was also overruled. Mr. Daudt, one of the collector’s attorneys, filed a motion to dismiss the motion for the reason that the court had acquired no jurisdiction over Mm because no notice had been given to him of the pendency of the motion. This was also overruled. Mr. Cunningham, the other attorney of the collector, did not appear in the cause as a party resisting the motion, though he testified on the hearing of the motion, for the defence, as did also Mr. Daudt. In his testimony Mr. Cunningham stated that he had not been notified of the motion, and that he would not enter his appearance in any manner until he was properly notified. The court, at the conclusion of the hearing, sustained the motion, and ordered that the costs be retaxed as therein prayed.

1. The first question is, whether it was necessary to the jurisdiction of the court to retax these costs, that Mr. Cunningham and Mr. Daudt, the collector’s attorneys, should receive a formal notice of the filing of the motion. The only argument which the counsel of the appellants makes for this position is an appeal to the general principle that whenever a party’s rights are to be affected by a summary proceeding or motion in court, that party should be notified in order that he may appear for his own protection. George [426]*426v. Middough, 62 Mo. 549; Patten v. Weightman, 51 Mo. 432.

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Related

State ex rel. Gottlieb v. Wilson
74 S.W. 636 (Supreme Court of Missouri, 1903)
State ex rel. Owen v. Hollenbeck
68 Mo. App. 366 (Missouri Court of Appeals, 1897)

Cite This Page — Counsel Stack

Bluebook (online)
13 Mo. App. 421, 1883 Mo. App. LEXIS 134, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-ex-rel-kemper-v-smith-moctapp-1883.